Revenue Administration Under Umayyads Under the Umayyads sources of income were more when compared to the pious Caliphs. These sources were: al-Zakah, al-Ushr, al-Khums, al-Jizyah, al-Kharaj, al-Fay, Tribute under Treaties, Present on Occasions of Festivals. 1. Al-Zakah It is the tax, which is levied on definite form of the property. It was laid down only when the property reached the Nisab and only after that, one had to pay Zakah. S.A.Q. Hussaini in his book, The Arab Administration writes, “There was no innovation in or meddling with the rules of Al-Zakat, for they were fixed by the nass (text) and could not be varied at will.” When Amir Mu‘awiyah distributed the annual pensions, he deducted from the pensioners the Zakah due for the year. Al-Zakah was not levied on the current annuity of a pensioner; rather paying or defraying all the expenses, after that if he was able to save more than 200 dirhams which remained with him for the whole year, only then Zakah would have been necessary and the most important point is that it would be levied only on the amount saved. It was in his direction that the total due on the whole property of a person for the preceding year was first ascertained and then only deducted. 2. Al-‘Ushr It means the tith or one-tenth of the production which is to be collected from the Muslims. In Madinah after the emergence of the Muslim State, Muhammad (peace be upon him) levied al-‘Ushr on those lands which were already in the possession of Muslims and also on those lands which were distributed by him to his followers. When Muslims succeeded in Khyber, the Jews of that place made a request to the Messenger to leave maximum portion of the land and in turn will pay from the production a part as al-Kharaj and the Messenger accepted their request. Thus there existed two types of land – the ‘Ushr land and the Kharaj land. After the advancement of time Muslims became richer, enabling them to purchase Kharaj land. With the result, the Kharaj lands automatically became ‘Ushr lands. So from the period of the Messenger, ‘Ushr existed there and continued even during the period of the Umayyads as a source of the revenue of the state. The state got one tenth of the production or less from the Muslim land owners. 3. Al-Khums It is the fifth of the booty, of the products of mines and treasure troves. The income which the state received by Khums was distributed among the relatives of the Messenger, the poor, the travellors and for the general development of the state. S.A.Q. Hussaini in his book, The Arab Administration says that the pious caliphs stopped giving the share of the relatives of the Messenger and used the same for military purposes while giving reference of Imam Abu Yusuf’s book Kitab al-Kharaj Umayyads adopted and followed the same tradition. There are also evidences where we find that ‘Umar bin ‘Abd al-Aziz sent that share of the relatives of the Messenger to the Hashmites living in Madinah. But his successors reverted to the same policy as was adopted by the Rightly Guided Caliphs and the early Umayyads. 4. Al-Jizyah It is the tax which is levied on non-Muslims by an Islamic State exclusively for the protection of their lives and properties .Women, children, beggars, aged, insane and some others were exempted from this tax. The income thus received was spent on the salary of the soldiers, their food, dress, and several other requirements. It is also very important that Jizyah is to be collected only from non-Muslims and never from the Muslims. There are two important points worth to be mentioned here. One is that under Umayyads greed and avarice of the ruling class rose proportionately. The days of simplicity as shown by the caliph Abu Bakr, who declared and dictated that every pie that he receives from the State should be returned to the Bayt al-Mal (state treasury) from his private property and the similar conscientious nature shown by other three Rightly Guided Caliphs like that of ‘Ali, who would dip a dry loaf of bread in water (not in milk) and would eat, were all gone. A new princely class had sprung up who had all types of luxuries including the unlawful ones. The expenditure of this new princely class was to be met from the Fay of the Muslims. Second important point is that Islam – Religion of Allah naturally attracts others and the same happened when its message spread, with the result people began to embrace Islam in huge numbers. Their embracing meant a huge loss of al-Jizyah on one hand and an additional expenditure on the other hand. It developed a serious situation – loss of revenue, increase in the number of pensioners and also the expensive and parasitic demands of the above mentioned class. Umayyads tried to tackle the situation by calling the new-Muslims as al-Mawali and then attached them to one tribe or the other of Arabia. Such an arrangement provided timely solution to the problem, but when the number of those accepting Islam increased, the arrangement not worked at all, with the result the new Muslims became the Mawali of Islam and not the Mawali of the tribes. Those attached to the powerful tribes had their right to the non-payment of Jizyah but the Mawali of Islam had no one to support them. So in order to avoid Jizyah and also get pension, these Mawalis joined the Muslim armies. Yet they were not given the stipends from the State Treasury. The fear of the Umayyads of losing the revenue decreased reversion of people to Islam; and if anyone reverted, they declined to exempt him from the payment of Jizyah and also to enlist him as a state pensioner. Umar bin ‘Abd Aziz tried vehemently to reverse all what his predecessors had done. In this connection Imam Ibn Jawzi in his book Kitab al-Adhkiya mentions that when one of his officials pointed out that giving the same place to the Mawali as that of the Arabs in the matter of taxes would mean to empty the state treasury, Umar replied, “Glad would I be, by Allah, to see everybody become Muslim so that thou and I have to till the soil with our own hands to earn a living.” He strived hard to change the condition that existed and in the course he attained Shahadah (martyrdom) but never faltered. Unfortunately the Mawalis had to pay Jizyah like the non-Muslims and at times they would also revolt against the State and were often supported by the oble and pious Muslims. Umayyads very often violated the sound principles laid down by the Islam and it led to the confusion in the revenue system of the empire. 5. Al-Kharaj Al-Kharaj means the land tax that is collected from the non-Muslims. It has been already mentioned above that how the institution of al-Kharaj emerged. During the period of the Umayyads, it posed a serious problem to them. It is already known that when a non-Muslim accepts Islam, he frees himself from all the tributary obligations and also if he acquired land, its category would change from al-Kharaj to al-Ushr. The mass reversion and also the acquisition of Kharaj lands by the Muslims affected drastically the state income. To overcome the problem, Umayyads made it obligatory that each village should pay its original tax, meaning further burden on the people. If Umayyads would have followed the principles laid down by the Messenger of Allah and also followed the path of Rightly Guided Caliphs, the problem would have never emerged. In this connection some of the principles that evolved during the period of these four caliphs are mentioned as under. a) Muslims should be stopped from acquiring al-Kharaj lands. b) If an owner of al-Kharaj land accepted Islam, then he should leave the land to the community and make himself enlisted as apensioner of the State and the sale proceeds of the land will go to the Bayt al-Mal. c) If someone reverts to Islam and still retains the Kharaj land even after his reversion, then he had to pay the Kharaj amount as lease and not as tribute to the state, which is due and necessary only from non-Muslims. .